Section 251

Powers of the ⁷⁸[* * *] ⁷⁹[ Commissioner (Appeals)].

251.   (1) In disposing of an appeal, the ⁷⁸[* * *] ⁷⁹[Commissioner (Appeals)] shall have the following powers—

         (a )  in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment ⁸¹; ⁸² [* * *]

         (b )  in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty;

          (c )  in any other case, he may pass such orders in the appeal as he thinks fit.

(2) The ⁸³[* * *] ⁸⁴[Commissioner (Appeals)] shall not enhance an assessment or a penalty or reduce the amount of refund unless the appellant has had a reasonable opportunity of showing cause against such enhancement or reduction.

Explanation.—In disposing of an appeal, the ⁸³[* * *] ⁸⁴[Commissioner (Ap­peals)] may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the ⁸³[* * *] ⁸⁴ [Commissioner (Appeals)] by the appellant.